Published on 02 May 03
by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
With the now substantial gap between corporate and maximum
personal tax rates, alienation of income is once again a major focus for practitioners and the ATO. This seminar paper provides an analysis of the history and the current grey areas including:
- a review of the cases, rulings and determinations to date
- an examination of the dichotomy between APSI rules,
personal services business determinations and Part IVA
- where to from here?
Current at 04 January 2011
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